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HAYS v. COMMISSIONER

Docket No. 1318-71.

32 T.C.M. 195 (1973)

T.C. Memo. 1973-44

Glenn Sherman Hays v. Commissioner.

United States Tax Court.

Filed February 21, 1973.

Attorney(s) appearing for the Case

Glenn Sherman Hays, pro se, 3927 Cabrillo St., San Francisco, Calif. William E. Saul, for the respondent.

Memorandum Opinion

BRUCE, Judge:

Respondent determined deficiencies in the income tax of the petitioner for the years and in the amounts as follows:

     Year                 Deficiency

     1966 ...............  $889.66
     1967 ...............   514.97
     1968 ...............   859.78

The only issue is the constitutionality of section 151(e)(1)(A)1...

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